The Research On Internal Control Problems Of Small And Medium-sized Enterprises

With the development of our social economy, Small and medium-sized enterprises(SMEs) has gradually dominated, and for the further development of the national economy plays a key role. First, Small and medium-sized enterprises, and so did the progress and development of national economy in our country, promote the market competition of comprehensive, not only to stimulate their own production efficiency effectively, also to a great extent, reduce the consumption of consumers pressure, provide consumers with more cost-effective products; Second, the development of SMEs underemployed population for the society to create more job opportunities, to a great extent, slows down the town employment pressure. But we should also note that, although the large number of SMEs and the development of society have created great economic value, but in fact the situation of SMEs is very difficult. Especially in recent years, the economic downturn trend, the global economic crisis, the industry competition intensifies day by day, the national policy of environment uncertainty etc. turns, the small and medium enterprise’s survival condition more worrying.Investigate its reason, Largely because of the internal cause of the development of SMEs- "imperfect internal control" has not obtained the relevant units of deep concern, and often cause a variety of similar to control a weak sense of leadership authorization system is not sound, the financial commissioner of unhealthy phenomenon, such as low quality to a great extent, limits the further development of small and medium-sized enterprises. So, further improve the SMEs are the drawbacks of the poor, can effectively guarantee the strong vitality of the enterprise and continuous creativity. In such a market environment, in this paper, SMEs in our country internal control weakness of scientific analysis, and accordingly puts forward more effective response measures, has a certain practical significance and value.This paper mainly focuses on some related to the enterprise internal control theory, the analysis to explore the internal control in the function and role of the enterprise development and its exposed bad shortcomings in practical application, and gives the corresponding internal control strategy. In this paper, using the way of exploring mainly have three kinds, namely the investigation, data analysis and theoretical exploration. The use of given problems, analyze the problems, solve the problem of common law on scientific analyze the small business internal control problems. The first part is the introduction. This part mainly introduces the research background and significance, the necessity of SMEs establish an effective internal control. The last is the literature review, and further introduce the SMEs internal control research at home and abroad. Part in the second first chapter introduced the theoretical basis of the SMEs concept and internal control; introduced in Chapter three part of the National Federation of SMEs is the reaction of the current status quo of SMEs internal control of our SMEs internal control problems and causes of the analysis; the fourth chapter proposed to improve the measures of the SMEs internal control recommendations.Based on the research on the management structure and inner control system in SMEs, the paper can help the enterprises to complete the modern enterprises system and promote the sustainable development.